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1978 (4) TMI 34 - CALCUTTA HIGH COURTExtract: ....... C. R. Ramachandra Gounder 1973 88 ITR 448 (SC), held that the said amount would not be liable to estate duty and was not property deemed to pass on the death of the deceased. Following the said judgment, we answer the question in the affirmative and in favour of the accountable person. There will be no order as to costs. C. K. BANERJI J.--I agree.
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